Table 2

Seasons (S1-S3) including national and transnational policies, regulations and events

National policy and regulatory initiatives in Sweden2007/2008 guidelines for external reporting by state-owned companies12015 updated Swedish CG Code2
2015 The Swedish national CSR policy3
2016 national transposition of NFRD4
2016 sustainable business guide5
2017 ESG reporting guide6
 S1: 2008–2011S2: 2012–2015S3: 2016–2019
Transnational (EU) policy and regulatory initiatives2008 Updated G3 guidelines
2011 ICC Rules on Combating Corruption7
2013 International IR Framework8
2013 GRI G4 Guidelines9
2014 NFRD (2014/95/EU) 10
2015 The Paris Agreement11
2015 The UN SDG12
2015 EU adoption of Circular Economy Action Plan13
2016 EU HLEG, sustainable Finance14
2017 TCFD recommendations15
2018 GRI reporting standards16
2018 EU TEG, sustainable Finance17
2019 A European Green Deal18
2019 Directive (EU, 2019/2089) on sustainability disclosure benchmarks19
 S1: 2008–2011S2: 2012–2015S3: 2016–2019
Other socio-political events2008 Financial crisis202012 RIO +20 UN Conference21
2015 UN Conference, COP21
2016 Panama papers22
2018 A manifesto for climate awakening23
2018 “Fridays for future”, Greta Thunberg24
2018, 2019 Critical updates in IPCC reports25

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